https://www.taxtmi.com/caselaws?id=214626 Imported goods declared as lichi juice were supported by an unchallenged Regional Food Laboratory report confirming that description. The department relied on bottle ingredients and an alleged market description, but produced no evidence that the goods were sold as anything other than fruit juice. On that basis, the reclassification was found unsustainable, and the assessee's classification together with the claimed exemption benefit was upheld; the denial of Notification No. 5/97 benefit was set aside. en-us Wed, 20 Jun 2012 00:00:00 +0530 Mon, 09 Jul 2012 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214626 Imported goods declared as lichi juice were supported by an unchallenged Regional Food Laboratory report confirming that description. The department relied on bottle ingredients and an alleged market description, but produced no evidence that the goods were sold as anything other than fruit juice. On that basis, the reclassification was found unsustainable, and the assessee's classification together with the claimed exemption benefit was upheld; the denial of Notification No. 5/97 benefit was set aside. Case-Laws Customs Wed, 20 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214626